Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第二十八条（先物取引に係る雑所得等の課税の特例等に関する経過措置）
The provisions of Article 41-14 (excluding the part pertaining to paragraph (5)) and Article 41-15 of the New Act on Special Measures Concerning Taxation apply to a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph that an individual carries out on or after July 1, 2005.
新租税特別措置法第四十一条の十四（第五項に係る部分を除く。）及び第四十一条の十五の規定は、個人が平成十七年七月一日以後に行う新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済について適用する。
The provisions of Article 41-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
新租税特別措置法第四十一条の十四第五項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。